- 5.1.3 Safety, Security, and Control
- 188.8.131.52 Overview Safety, Security, and Control
- 184.108.40.206 Employee Safety and Security
- 220.127.116.11.1 Weapons Restriction
- 18.104.22.168.2 Use of a Pseudonym
- 22.214.171.124.3 Safety Dos and Donts
- 126.96.36.199.3.1 Safety Issues in the Workplace
- 188.8.131.52.3.2 Safety Issues in the Field
- 184.108.40.206.3.3 Minimize Risk of Exposure to Hazardous Substances
- 220.127.116.11.4 Employee Assistance and Work-life Referral Services Program
- 18.104.22.168 Taxpayer in the Employee Protection System Database
- 22.214.171.124.1 Office of Employee Protection
- 126.96.36.199.2 Guidelines for PDT / CAU Coded-Cases
- 188.8.131.52 Assault, Threat, or Intimidation
- 184.108.40.206.1 Definition of Terms
- 220.127.116.11.2 Assault Procedures
- 18.104.22.168.3 Threat / Intimidation Procedures
- 22.214.171.124.3.1 Threat of Bodily Harm or Force
- 126.96.36.199.3.2 Threat of Suicide
- 188.8.131.52.3.2.1 Suicide Threat Resources
- 184.108.40.206.3.2.2 Suicide Threat Procedures
- 220.127.116.11.3.3 Written or other Non-Verbal Threat
- 18.104.22.168.4 Assault / Threat / Intimidation Reporting Procedures
- 22.214.171.124 Armed Escort to Contact a Taxpayer
- 126.96.36.199.1 When to Request Armed Escort
- 188.8.131.52.2 How to Request Armed Escort
- 184.108.40.206.2.1 Contacting TIGTA
- 220.127.116.11.2.2 Contacting CI
- 18.104.22.168.2.3 Request One Week Advance Notice/GM Approval
- 22.214.171.124.2.3.1 Memorandum to TIGTA
- 126.96.36.199.2.4 Request Less than One Week Notice
- 188.8.131.52.3 Armed Escort for a Narcotics Trafficking Case
- 184.108.40.206 Taxpayer in the Witness Security Program
- 220.127.116.11.1 Witness Security Program Procedures
- 18.104.22.168 Information Security
- 22.214.171.124.1 Information Gathering Guidelines
- 126.96.36.199.1.1 Information Gathering Procedures
- 188.8.131.52.2 Personally Identifiable Information
- 184.108.40.206.2.1 Protecting PII
- 220.127.116.11.2.1.1 Security Breach Incidents
- 18.104.22.168.22.214.171.124 Handling Calls from Taxpayers
- 126.96.36.199.188.8.131.52 Reporting a Potential Privacy or Security Breach Incident
- 184.108.40.206.3 Property and Records Protection
- 220.127.116.11.4 Privacy Act
- 18.104.22.168.4.1 Privacy Act Notification Procedures
- 22.214.171.124.5 Taxpayer Browsing Protection Act
- 126.96.36.199 Internal Control
- 188.8.131.52.1 Separation of Duties
- Exhibit 5.1.3-1 Armed Escort Requests- Minimum Required Information
Part 5. Collecting Process
Chapter 1. Field Collecting Procedures
Section 3. Safety, Security, and Control
November 06, 2014
(1) This transmits revised IRM 5.1.3, Safety, Security, and Control.
(1) IRM 184.108.40.206.3.2 is updated to add a reference for guidance about "No Trespassing" signs encountered in the field.
(2) IRM 220.127.116.11.2 is updated to provide references to guidance about utilizing IDRS to determine if a power of attorney (POA) has been designated as a Potentially Dangerous Taxpayer (PDT) or Caution Upon Contact (CAU).
(3) IRM 18.104.22.168.2.1 clarifies that Personally Identifiable Information (PII) must be protected in any form including information on mobile computing devices.
(4) IRM 22.214.171.124.126.96.36.199 updates information about reporting losses and/or disclosures.
(5) IRM 188.8.131.52.5.1.1 is updated with a note to remind users to use Form 11377-E,Taxpayer Data Access, for electronic completion/submissions.
(6) Editorial changes are incorporated throughout, including updated citations and hyperlink references where appropriate.
Rocco A. Steco
Acting Director, Collection Policy
This IRM provides safety, security, and control instructions and guidelines. The procedures are written specifically for revenue officers due to the complex nature of the collection cases assigned to them. Other employees in SB/SE and employees in other functions may also refer to these procedures. This IRM covers the following:
Employee Safety and Security
Taxpayer in the Employee Protection System Database
Assault, Threat, or Intimidation
Armed Escort to Contact a Taxpayer
Taxpayer in the Witness Security Program
The Service takes security very seriously and the safety and welfare of every employee is very important. At the IRS, we are under the protection of the Federal Protective Service (FPS). Additionally, Criminal Investigation (CI) and the Treasury Inspector General for Tax Administration (TIGTA) offer protection in locations where they are located. However, employees must know what to do to ensure their own safety.
Use common sense to recognize situations which threaten your physical well-being and avoid these situations when possible.
Avoid subjecting yourself, the taxpayer, or any third-party to a potentially dangerous situation.
Be aware of potential safety and health risks in entering premises where there is a possible risk of exposure to hazardous substances.
Follow the procedures below:
A revenue officer (RO) is prohibited from carrying a weapon. Even though the RO position involves some potential for risk when contacting a taxpayer (or a third-party), an RO is not authorized to carry and/or use a firearm(s) in the performance of official duties. This restriction includes pepper spray, "Halt!" Dog Repellent, or any other "intermediate" weapon. IRM 184.108.40.206, Intermediate Weapon Control, defines intermediate weapons as weapons other than firearms or lethal weapons with non-lethal munitions, designed to supplement weaponless control techniques.
Any time you think it will be necessary to ensure your safety, request (through your manager) that an armed escort from TIGTA be assigned to accompany you when contacting a taxpayer in person. See IRM 220.127.116.11.
An RO may be authorized to use a pseudonym if he/she can provide adequate justification for using a pseudonym. An RO is not entitled to use a pseudonym without adequate justification. Additionally, the group manager (GM) must approve the RO's use of a pseudonym. Adequate justification includes "protection of personal safety."
Refer to IRM 10.5.7 , Use of Pseudonyms by Internal Revenue Service Employees, for further information.
Follow the guidance displayed in the table below:
SAFETY Do’s and Don’ts Do Do Not Research the case prior to contact. Keep calling the taxpayer for additional information. Prepare interview questions in advance. Lose focus. Rehearse how you would react to a situation and have a backup plan. Personalize collection efforts. Bring another RO to accompany you, if necessary. Threaten or patronize the taxpayer. Arrange for an armed escort, if necessary. Be overzealous or try any heroics. Secure maps of assigned area. Try to be funny or witty. Dress appropriately for the environment. Use a threatening tone of voice or body language. Store valuables in the trunk of your car. Mislead the taxpayer. Observe your surroundings. Be afraid to seek assistance. Be alert for no trespassing or warning signs. Lose composure. Park your vehicle so you can leave quickly. Look like a victim. Maintain at least an arm’s length distance from the taxpayer. Turn your back on the taxpayer. Stay alert. Enter areas with unleashed animals. Act professionally. Try to prevent rescue of seized property. Stay in control of the interview.
Follow this guidance to ensure your safety in the workplace:
Wear your identification (ID) badge.
Safeguard your keys, keycard, ID badge, and any combinations to work locks and promptly report the theft or loss of any of these items.
Consider using the" buddy system" when leaving the workplace, especially after dark, and either leave in a group of people or have someone watch you from inside the building as you walk to your car.
Be vigilant at all times.
Be familiar with your surroundings.
Notice when something is not right and report it to your manager or local authority.
Do not ignore it if something seems "out of the ordinary."
Tell your supervisor when you notice anything suspicious, such as an emergency exit or window left open.
Confront any unidentified stranger if you encounter a person in the workplace who is not wearing an ID badge.
Follow this guidance to ensure your safety in the field:
Be vigilant at all times.
Notice when something is not right and consider reporting it to a local authority.
If you encounter "No Trespassing" signs, follow guidance in IRM 18.104.22.168.2, No Trespassing Signs.
Follow the guidance displayed in the table below:
Safety Issues in the Field If… And… Then… The taxpayer appears highly upset does not want you to enter the premises.
Try to set an office appointment, or
Suggest that the taxpayer assign a power of attorney to handle the matter.
There is/are a third-party/ies in the taxpayer’s house he/she is (they are) siding with the taxpayer and getting hostile.
Terminate the interview.
The taxpayer has an intimidating animal the interview is not going well.
Ask the taxpayer to remove the animal, and
Conclude the interview as quickly as possible, or
Terminate the interview and leave, if necessary.
There is a gun near the taxpayer.
Terminate the interview and leave.
Follow-up with a telephone call, or
Ask the taxpayer to come into the office.
The nature of a business can be an indicator that further investigation is required before entering the premises. Federal, state and some local regulations require business owners to maintain a list of all hazardous chemicals in the workplace on a material safety data sheet (MSDS).
The following are examples of a certain type of business which might require extreme caution:
Follow this guidance to ensure your safety in the field:
Use extreme caution when you can not determine the potential risk before a field call or if the potential risk does not become known until after entering the premises.
Consider contacting the Environmental Protection Agency (EPA) or appropriate state agency for assistance if it is suspected that the taxpayer sells or maintains industrial or commercial chemicals.
Request the taxpayer to provide a copy of the material safety data sheet (MSDS) before making a field call or at the start of a field call.
The Employee Assistance and Work-life Referral Services Program (EAP) is available to help IRS employees and their families overcome stressful life issues and personal concerns.
All services are provided by a vendor.
All services are completely confidential and cost-free to employees.
All IRS employees and their immediate family members can use the program.
The program has two components:
Employee Assistance Plan Services — provides telephonic and in-person clinical services to help address stressful life issues and personal concerns.
Managers who have concerns about a specific employee whose conduct or personal problems are affecting his/her performance and the performance of the work group can call the EAP to request a management consultation. EAP specialists will help managers refer an employee experiencing problems to the EAP. Managers may also contact EAP to arrange for critical / traumatic incident services when a critical / traumatic incident involves or directly impacts the workplace. EAP specialists will help managers develop an action plan to respond to a specific incident.
Work-life Referral Services — information and referral to assist with life events of all kinds and to help manage unexpected disruptions of work or study.
Contact EAP anytime via these links:
EAP — http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1949&=214&=129&=5
Employee Assistance Plan Services — http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1950&=214&=129&=5
Work-life Referral Services — http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1951&=214&=129&=5
Contacting the EAP — http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1952&=214&=129&=5
Additional Resources on EAP — http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1953&=214&=129&=5
The Service has developed the Employee Protection System (EPS) to protect IRS public contact employees. There are two Servicewide employee safety programs under the EPS:
the Potentially Dangerous Taxpayer (PDT) Program
the "Caution Upon Contact" (CAU) Taxpayer Program
These two programs help identify:
taxpayers who represent a potential danger to IRS public contact employees, that is, a Potentially Dangerous Taxpayer (PDT), and
a taxpayer who should be approached with caution, that is, a "Caution Upon Contact" (CAU) Taxpayer.
The Office of Employee Protection (OEP) has sole responsibility for administering the two Servicewide employee safety programs. OEP enhances the safety of IRS public contact employees by:
maintaining IRM 25.4, Employee Protection
maintaining the OEP web site
maintaining the PDT and CAU indicators on IDRS
OEP maintains two IRMs that provide guidance and information:
IRM 25.4.1, Potentially Dangerous Taxpayer, provides procedures and guidelines for referring and designating taxpayers under the Potentially Dangerous Taxpayer (PDT) program. Exhibit 25.4.1-1, List of "PDT" Coded IDRS/Master File Documents provides a list of documents that display the PDT indicator.
IRM 25.4.2, Caution Upon Contact Taxpayer, provides procedures and guidelines for referring and designating taxpayers under the "Caution Upon Contact" (CAU) Taxpayer program. Exhibit 25.4.2-1, List of CAU Coded IDRS/Master File Documents provides a list of documents that display the CAU indicator.
OEP maintains the Office of Employee Protection web site at: http://irweb.irs.gov/AboutIRS/bu/pipds/ep/OEP/default.aspx to provide additional guidance and information.
Any of the following types of cases may be coded PDT or CAU:
Balance Due (BAL DUE) Account
Delinquent Return (DEL RET) Account
Other Investigation (OI), etc.
Field Collection (FC) employees must become aware of the IRM procedures and IRWeb guidelines for dealing with PDT-coded cases and CAU-coded cases. As needed, FC employees should:
review the OEP IRMs.
access the OEP web site.
feel free to contact OEP to discuss a taxpayer's case to resolve any PDT or CAU questions.
Be alert for PDT-coded cases and/or CAU-coded cases in your case inventory
Review each case (ICS screens, IDRS printouts, etc.) for a PDT-coded or CAU-coded
Occasionally, a taxpayer will question if the IRS has placed a PDT or CAU designation on his/her tax account.
Take the following action if a taxpayer makes an inquiry about his/her PDT / CAU designation status:
Do not confirm or deny that his/her case is coded PDT or CAU.
Forward the taxpayer's request to Disclosure.
TIGTA is responsible for providing an armed escort when a taxpayer is coded PDT. See IRM 22.214.171.124.
Consider alternatives to contacting a taxpayer in the field when:
the case is designated "PDT," or
a "potentially dangerous" designation is under investigation.
Avoid in-person contact, if possible, when a taxpayer's case is coded "PDT."
Determine if field contact is necessary to handle the case and follow the appropriate procedures below:
Consider armed escort in all PDT-coded cases.
Notify TIGTA for advice when you anticipate making a field call on a PDT-coded case.
Follow TIGTA's advice when you make field contact on a PDT-coded case.
Take appropriate collection action.
Approach a taxpayer coded "CAU" with caution.
Consider armed escorts in a CAU-coded cases. See IRM 126.96.36.199.
Take appropriate collection action in-person and/or over the phone and/or through the mail.
Occasionally, an IRS public contact employee might question if a taxpayer's tax account should be designated "PDT" or "CAU."
Take some or all of the following actions when you believe you should refer a TP for a "PDT" or "CAU" indicator:
Access the OEP web site
Consult with OEP
Refer to one or both of the OEP IRMs
For guidance about making a referral for a designation to be added to a taxpayer's account:
See IRM 188.8.131.52, Reporting to TIGTA, if you believe a taxpayer's account should be coded "PDT."
See IRM 184.108.40.206, Reporting to the Office of Employee Protection (OEP), if you believe a taxpayer's account should be coded "CAU."
Make a referral for an appropriate "PDT" or "CAU" when you believe it is necessary.
While the overwhelming majority of Americans respect Service employees and the IRS mission, employee safety is critical. The actual number of threats and assaults is low given the number of contacts that we make in a given year. While the majority of us go through our careers without incident, one incident would be too many when it comes to employee safety. Unfortunately, a taxpayer (or a third-party) experiencing financial difficulties, such as multiple debts, may feel increased pressure and act out aggressively. Occasionally, a taxpayer (or a third-party) will assault, threaten, or intimidate an IRS public contact employee; a taxpayer might make an assault upon an IRS employee for various reasons.
TIGTA handles threats of suicide by a taxpayer as well as taxpayer threats against IRS personnel. TIGTA takes its responsibility to protect IRS employees extremely seriously. TIGTA will:
Take swift action and will maintain continuous, open communication during a case.
Make a decision regarding any necessary protective measures, including initiating PDT cases. See IRM 220.127.116.11, TIGTA's Role.
As an IRS public contact employee, you must:
Remain on alert to act quickly in a dangerous situation.
Continue to be aware of your surroundings when knocking on the door of a taxpayer or third-party.
Trust and rely on your instincts.
Report incidents of assault, threat, intimidation, or forcible interference to the Treasury Inspector General for Tax Administration (TIGTA).
The Employee Assistance and Work-life Referral Services Program (EAP) is available to help IRS employees and their families overcome stressful life issues and personal concerns. See IRM 18.104.22.168.4.
Three terms are applicable to this discussion: assault, threat, and intimidate. These terms are defined below, but these definitions are not intended as the legal definitions of the terms; they are provided to clarify the terms.
Assault — Direct physical contact, with the intent to cause physical harm, including striking or attempting to strike with objects, such as rocks or bottles, or brandishing a weapon.
Threat — Verbal or written expression of intent to cause harm to an IRS employee or contractor or to an IRS employee’s or contractor’s immediate family member. It also includes preventing an IRS employee or contractor from leaving a taxpayer’s business or residence, even if no physical contact actually occurs.
Intimidate — Action intended to cause an IRS employee or contractor to become timid, or to force or deter an IRS employee or contractor from taking an action.
With any type of assault situation, the safety of our workforce is paramount and our first concern.
Continue to be vigilant and aware; remain alert in your surroundings. A taxpayer may make a threat to express anger or try to intimidate you to impede your behavior.
Take the following action immediately if you are assaulted while performing official duties during a personal interview or in connection with the performance of official duties:
Defend or protect yourself from further assault.
Terminate collection activities.
Leave the site of the incident, if safe to do so.
Obtain medical treatment, if necessary.
Report the incident to TIGTA as soon as possible.
With any type of threat situation, the safety of the workforce is of paramount concern. A taxpayer may make a verbal threat of harm, force, or suicide either during personal interview or a telephone conversation to express anger, emotion, or try to intimidate you to impede your behavior.
Continue to be vigilant and aware; remain alert in your surroundings.
Always take the threat seriously and act quickly.
Take the following applicable action, depending upon the situation:
Take the following action if you receive a verbal (or other) threat of bodily harm or force:
Leave the taxpayer's premises immediately if threatened or assaulted.
Do not let a confrontation escalate.
Do not induce perpetrators to clarify or repeat threatening statements.
Avoid questions such as "Is that a threat?" or "Are you threatening me?"
Tactfully end the conversation, if possible.
Document as much detail about the threat as possible, e.g., date, time, place, type, and nature.
Report the incident to TIGTA as soon as possible. See IRM 22.214.171.124.4.1.
Do not make further contact with the taxpayer until:
You have referred the threat to TIGTA, and
TIGTA has made a decision and notified you regarding protective measures.
Pre-reading the suicide threat guidance may prepare you to take a suicide threat seriously and to act quickly when a suicide threat occurs.
Always take a suicide threat seriously and act quickly if you encounter a taxpayer who threatens suicide.
Follow the procedures below if you receive a suicide threat:
Refer to IRM 126.96.36.199.1, Suicide Threats, for information about handling a suicide threat.
Consult Document 12441, Suicide Threat Quick Reference Guide, for information. Document 12441 is a quick reference guide to keep handy in case of a suicide threat from a taxpayer.
See IRM 188.8.131.52.3.2.2.
No one ever wants to be on the receiving end of a call from a taxpayer who threatens suicide, but it could happen, so employees must become familiar with the procedures for dealing with a suicide threat in order to take quick action and provide the correct response when a suicide threat happens.
Take the following action if you receive a suicide threat:
Take the threat seriously regardless of whether you think it may be serious or not, as you have no way to make that determination.
Act quickly. Be ready and willing to get help. Consider getting another employee’s attention as soon as you receive the threat. Possibly eliciting assistance from an employee(s) around you may help you take the appropriate action.
Stay calm and remain with the individual, whether in-person or on the phone. A calm demeanor and a caring voice may help to defuse the situation.
Determine the information you need to notify the authorities who can help the individual.
Take the following action to obtain the necessary information if you are not with the individual:
Ask the individual for his/her address or location.
Check public sources of address information; look in the telephone book, Internet, or other public sources.
Take the following applicable action depending upon the situation:
Situation 1 applies when you are with the individual or the individual’s location comes from the individual or a public source, and does not require you to access tax information. By itself, a threat of suicide is not considered tax information and is not covered by the rules limiting tax disclosures.
Immediately call 911 for assistance, if available. Otherwise contact the appropriate state or federal law enforcement authorities.
Report that an individual has threatened suicide.
Provide the name and location of the individual.
Contact TIGTA or ask your group manager (GM) or a co-worker to notify TIGTA as soon as possible. IRM 184.108.40.206.4.1.
Situation 2 applies when you cannot obtain the individual’s location from a public source requiring you to access tax information (e.g., check IDRS) to obtain the individual's address. The procedures for a disclosure under IRC § 6103(i)(3)(B)(i) apply when the possibility of death or physical injury exists. Delegation Order 11-2, Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents, provides delegated authority to an IRS supervisory employee or Criminal Investigation (CI) special agent to make disclosure to state or federal law enforcement authorities.
Check IDRS or other tax sources, e.g., a copy of the individual's tax return or other document in the case file, to ascertain the individual's address.
Do not make the disclosure yourself; instead, follow these procedures:
Contact your group manager (GM).
Contact another authorized employee to make the disclosure if your GM is not available:
supervisory level employee, e.g., another GM, a manager in your local Disclosure Office, etc.
CI special agent
Apprise your GM, the IRS supervisory level employee, or CI special agent, as applicable, of the suicide threat and provide him/her with the individual's address.
Procedures for an Authorized Employee to Report the Suicide Threat
Report that an individual has threatened suicide.
Provide the name and location of the individual.
Contact TIGTA as soon as possible.
See IRM 220.127.116.11.4.1.
Report the disclosure to the local Disclosure Office for accounting purposes after you make the disclosure.
See IRM 18.104.22.168.1, Suicide Threats.
A non-verbal threat has the same purpose as a verbal threat, that is, to intimidate or impede behavior. Non-verbal threats include gestures, motions, or a display of weapons. A non-verbal threat may also be made in a document, such as, disturbing pictures or illustrations.
Treat a non-verbal threat with the same caution as a verbal threat
Follow the same pattern of avoidance as directed above. See IRM 22.214.171.124.3.1.
Retreat from continued contact if you receive a non-verbal threat.
Report the incident to TIGTA as soon as possible. See IRM 126.96.36.199.4.1.
Report assaults or threats as soon as possible to your group manager (GM) and TIGTA. See IRM 188.8.131.52.4.1.
Consider contacting the Employee Assistance and Work-life Referral Services Program (EAP) to seek assistance to overcome any stress caused by an assault or threat. See IRM 184.108.40.206.4.
Report to TIGTA by one of the following methods:
Make personal contact with a local TIGTA special agent
Phone — call the local TIGTA office
Phone — call the TIGTA National Hotline at 1-800-366-4484.
After regular business hours, call 1-800-589-3718. This number reaches an answering service which answers all calls from all locations in the United States 24 hours a day 7 days a week. The answering service will send a page to the on-call TIGTA agent.
Email — send a secure email message to the TIGTA Hotline Complaints Unit at: Complaints@tigta.treas.gov
Online — complete and submit the online form on TIGTA's web page at: http://www.treasury.gov/tigta/contact_report.shtml
Fax — 202 927-7018
Reporting by mail is an alternate reporting method.
Locate TIGTA's mailing address to report by mail by one of the following methods:
Reporting to TIGTA by Mail
Access the "Reporting Fraud, Waste, & Abuse" page on the Intranet at: http://irweb.irs.gov/AboutIRS/hotline/default.aspx
Access TIGTA's Home Page at: http://www.treas.gov/tigta/
Click on "Report Fraud, Waste, & Abuse"
IRS public contact employees may require protection if threatened with bodily harm by a taxpayer or if other circumstances develop which interfere with the administration of Internal Revenue laws. On April 26, 2011, the Treasury Inspector General for Tax Administration, Office of Investigations (TIGTA-OI) issued a memorandum entitled Armed Escort Program to provide notification about changes to armed escort procedures. Effective May 2, 2011, TIGTA -OI assumed responsibility for all armed escorts; however, CI will continue to provide protection for the Commissioner of Internal Revenue. Prior to this change, TIGTA-OI and Criminal Investigation (CI) shared responsibility for providing armed escorts. Unless specifically asked for assistance by TIGTA-OI, CI will no longer be responsible for providing armed escorts to IRS employees. If CI assistance is needed, TIGTA-OI will coordinate with their local CI office regarding the armed escort.
Follow these procedures when you need to arrange an armed escort.
Armed escorts may be requested in circumstances where the employee and their manager believe interaction with a taxpayer or third party may pose a risk of injury to the employee. Review IDRS to determine if PDT or CAU coding has been added to the taxpayer's account. Request armed escort to accompany you on any case (that is, BAL DUE, DEL RET, OI, etc.) to contact a taxpayer, either for an in-office interview or a field call, when you believe armed escort is necessary because the taxpayer or third-party:
intends to interfere with collection activity
uses or threatens to use force
is the subject of an open TIGTA assault or threat investigation
has a PDT indicator on their account
You may encounter interference with collection activity when you seize property. You may also encounter the use of force or a threat of force during any other face-to-face interview or meeting. Consider requesting armed escort when you believe a taxpayer or third party intends to interfere with collection activity.
Always request armed escort when a person (or persons) uses force or threatens to use force or if the case is coded PDT.
Prior to submitting a request for armed escort in a case coded CAU, contact OEP to ascertain the basis for the CAU designation. Your manager must evaluate this information to determine if an armed escort is justified.
Consider asking the taxpayer to meet you at your office even if you believe an armed escort is not required. Sometimes the best place to talk to a taxpayer is in an IRS office. Bringing a person out of his/her comfort zone may diffuse tension that would lead to a threat.
Consider asking TIGTA to have a special agent available when you meet with a taxpayer in your office. TIGTA can provide a special agent to sit-in on an in-office interview with you, or to be close by during the interview, in case of any trouble. Sometimes, just knowing a Special Agent is nearby can be comforting and helpful for you to get your job done effectively and efficiently.
As warranted, TIGTA-OI may provide armed escorts to IRS personnel, IRS contractors, informants, witnesses, and other eligible persons.
You prepare an email request and submit it to your manager. Managers submit requests to the TIGTA-OI Special Agent in Charge (SAC). See IRM 220.127.116.11.2.1.
Use secure email to send your request to your manager. You may attach a memorandum with all required facts or simply include a statement of all required facts in the body of your email. When preparing a memorandum, follow the format shown in IRM 18.104.22.168.2.3.1, Memorandum to TIGTA. See IRM 22.214.171.124.2.3.
Include all of the pertinent facts and circumstances in your request. You must include the minimum information shown in IRM 5.1.3–1
State the nature of the investigation (that is, balance due account, delinquent return, periods, type of tax, amounts due, etc.).
State why you believe an armed escort is necessary.
You may also include the following information:
What did the taxpayer do or say to indicate potential trouble?
Do you know of any weapons the taxpayer may have?
Did any actions you took, or anything you said upset the taxpayer?
Are there potential hazards in the area?
What do you want to achieve?
Requests must be submitted to TIGTA-OI at least one week prior to the date the escort is needed.
If a request is submitted to TIGTA-OI with less than one week's notification you may be required to postpone the meeting or hold your meeting at an alternate location.
All armed escort requests will be reviewed by the respective TIGTA-OI SAC and will be provided on a case-by-case basis. If the TIGTA-OI SAC determines that an armed escort is not warranted, IRS management may seek reconsideration of the denied request by contacting the TIGTA-OI SAC who rendered the decision. If no agreement is reached and the requesting IRS management official still believes an armed escort is warranted, he/she can request a final reconsideration from the TIGTA-OI, Deputy Assistant Inspector General for Investigations (DAIGI)- Field Operations.
Managers contact the appropriate TIGTA-OI SAC via secure email to request armed escort when they agree that the request is justified. See IRM 126.96.36.199.2.3
To determine the appropriate TIGTA-OI SAC for the area where the contact will occur, access the "Office Locations" page on TIGTA’s web site at: http://www.treas.gov/tigta/oi_office.shtml
As TIGTA-OI has sole authority and responsibility for providing armed escorts, IRS employees/managers may NOT request and/or alternately seek assistance from CI if the request for armed escort is denied. See IRM 188.8.131.52.2.1 for TIGTA-OI appeal procedures.
If CI receives a request for armed escort from an IRS employee/manager, CI will refer them to the nearest TIGTA-OI office.
If TIGTA-OI determines that CI assistance is needed, they will coordinate with their local CI office regarding the armed escort.
Generally, the TIGTA-OI SAC must receive the request for armed escort at least one week prior to the date the armed escort is needed. One week advance notice is required in order to ensure the safety of IRS and TIGTA-OI personnel as well as guarantee the operational integrity of the armed escort.
Follow these steps to obtain managerial approval for armed escorts:
Prepare an email message that includes all necessary information. See IRM 184.108.40.206.2.
If you prepared a memorandum, add the document as an attachment to the email. Memorandums should not exceed two pages.
Send the request to your GM via secure email.
Management must follow the established procedures (displayed in the following table) to arrange armed escort.
Managerial Procedures for Arranging Armed Escort The GM must do the following after receipt of the armed escort request from the RO:
Decide if an armed escort is justified. See IRM 220.127.116.11.1.
Ensure that all pertinent facts and circumstances are included in the request. See IRM 5.1.3–1 for the minimum information that must be provided.
Prior to submitting a request for cases with the CAU indicator, the employee or manager must contact the Office of Employee Protection (OEP) to ascertain the basis for OEP's CAU designation. Managers must evaluate this information and proceed with the armed escort request only if they agree that an armed escort is still necessary.
Forward the request for armed escort to the appropriate TIGTA-OI SAC via secure email. See IRM 18.104.22.168.2.1
Follow this format to prepare the memorandum to TIGTA:
To: Treasury Inspector General for Tax Administration, Attn: Special Agent in Charge, ____________________Field Division (Include the division name (e.g., Atlanta Field Division, New York Field Division, etc.)
From:______________________________, Group Manager
Subject: Request for Armed Escort to Accompany Revenue Officer ______________________________
Include all pertinent information as explained in IRM 22.214.171.124.2
Memorandums should not exceed two pages in length.
A narcotics trafficking case is any case (that is, BAL DUE, DEL RET, OI, etc.) involving an individual connected with narcotics trafficking.
Generally, an armed escort is required to personally contact the subject of a narcotic trafficker assessment or investigation.
However, when certain conditions apply, armed escort is not required.
Arrange for armed escort to contact a taxpayer unless one of the following conditions exists:
The trafficker is in protective custody, or
Information is available which clearly establishes that personal contact would not be dangerous (e.g., numerous prior contacts have been made without incident).
Follow the above procedures if you need to request armed escort. See IRM 126.96.36.199.
The Witness Security Program was authorized by the Organized Crime Control Act of 1970 and amended by the Comprehensive Crime Control Act of 1984. Witnesses (informants) and family members in the program have been protected, relocated, and given new identities by the United States Marshals Service. The successful operation of this program is widely recognized as providing a unique and valuable tool in the government's war against major criminal conspirators and organized crime.
Witness protection is offered to people who can provide key testimony and whose safety could be jeopardized because of their cooperation with prosecutors. A witness may be in the Witness Security Program as a result of the witness having furnished information or otherwise cooperating with the government. Witness protection is offered to protect the witness and his/her family from danger and possible death.
Cease all efforts to locate the taxpayer immediately if you become aware or believe that a taxpayer is a "Relocated Witness" in the Witness Security Program.
Cease all collection activity at this point.
Do not make a NFTL determination
Do not file a Notice of Federal Tax Lien (NFTL)
Prepare a memorandum to advise your group manager (GM) and the Territory Manager (TM) that the taxpayer may be in the Witness Security Program.
Follow this format to prepare the memorandum:
To: (Territory Manager's Name), Territory Manager
Through: (Manager's Name), Group Manager
From: (Your Name), Revenue Officer
Subject: Relocated Witness
Detail all of the pertinent facts and circumstances; include the following information in the body of the memorandum:
List all collection actions taken to date.
List all facts indicating that the taxpayer is in the Witness Security Program
List all identified assets and located assets.
State the NFTL determination; state if any NFTL was filed.
Send the memorandum, within three business days, to your GM via secure email.
The Small Business/Self Employed Witness Security Coordinator (WSC) works in IRS Headquarters for Fraud/Bank Secrecy Act (BSA) in Fraud Policy & Operations.
The WSC email address is: *SBSE Witness Security Coordinator
Management must follow the procedures displayed in the following table.
Managerial Witness Security Program Procedures
The GM will forward the memorandum via secure email to the TM within three business days if he/she agrees the taxpayer appears to be in the Witness Security Program.
The TM will forward the memorandum via secure email to the WSC within three business days if he/she agrees the taxpayer appears to be in the Witness Security Program.
The WSC must follow the procedures displayed in the following table.
Witness Security Coordinator Procedures Taxpayer is in the Program The WSC will determine the next steps to be taken. Taxpayer is not in the Program The WSC will send a memorandum to the Territory Manager to advise the revenue officer to resume collection if the taxpayer is not protected under the Witness Security Program.
IRS employees must protect sensitive information at all times. Failure to properly protect sensitive information can result in disciplinary actions including admonishment, written reprimand, suspension, or removal. Sensitive information that requires protection includes any information that, if lost or disclosed, could violate a person’s privacy, put a person at risk for identity theft, or compromise the integrity of the tax administration process. "IRS information" means Controlled Unclassified Information (CUI) (formerly Sensitive But Unclassified (SBU) information), which includes Federal tax returns and return information, Official Use Only (OUO) information, Privacy Act information, and Personally Identifiable Information (PII). IRS employees and contractors are subject to Federal information security laws, regulations and policies including annual security awareness training which covers disclosure, privacy, UNAX, and computer security.
Protect any sensitive information that is entrusted to you pursuant to the applicable guidance in the following IRMs:
Refer to the following IRMs if you require additional information:
IRM Part 10, Security, Privacy and Assurance, including IRM 10.2.1, Physical Security , IRM 10.2.13.3, Sensitive But Unclassified (SBU) Information, and IRM 10.8.26, Mobile Computing Device Security Policy
IRM Part 11.3, Disclosure of Official Information, including IRM 11.3.1 , Introduction to Disclosure, IRM 11.3.12 , Designation of Documents, including IRM 188.8.131.52.2, Official Use Only, IRM 11.3.13, Freedom of Information Act , and IRM 11.3.14, Privacy Act General Provisions
It is fundamental principle that revenue officers understand the parameters and limits for gathering information. Information gathering activities are controlled by disclosure, the Privacy Act; third-party contact procedures, and rules about systems of records. The applicable law and procedures, as they apply to revenue officers in FC, are discussed herein and in the following IRMs:
IRM 25.27.1, Third Party Contact Procedures
IRM 5.1.22, Disclosure
Gather the information you need according to the applicable law and procedures.
Seek only the information you need to administer, and when necessary, enforce the tax laws.
Consult with the local disclosure officer if you need assistance when questions arise concerning information gathering activities.
It is not necessary to obtain investigatory information directly from a taxpayer or the taxpayer’s representative if doing so would impair an IRS investigation. Information may be obtained from third parties without soliciting such information directly from the taxpayer or the taxpayer’s representative.
Follow the third-party contact rules whenever you make contact with a person other than the taxpayer regarding the determination or collection of the taxpayer's tax liability. See IRM 25.27.1, Third Party Contact Procedures.
IRC § 7602(c) , Notice of contact of third parties, does not apply when the IRS is seeking information about groups of taxpayers (e.g., airline pilots or registered nurses).
If your investigation focus shifts to determining or collecting an individual taxpayer's tax liability, then all the requirements of IRC 7602(c) must be met.
A "system of records" is a group of records under the control of an agency from which information is retrieved by an individual’s name, SSN, or other personal identifier. The Privacy Act requires Federal agencies to publish their Systems of Records (SOR) in the Federal Register. Any employee who maintains a system of records must meet the notice requirements in IRM 11.3.15 , Privacy Act Publication and Reporting Requirements .Taxpayers who are included in an approved information gathering activity or project do not need to be notified such information gathering is in-process. IRM 184.108.40.206.4.1.
Follow the system of records procedures:
Do not index or associate any information with the name or identifying symbol of a taxpayer that is not required for the enforcement and administration of tax law.
Do not maintain background or historical files on taxpayers except when those files pertain to a currently assigned case.
Request your GM to authorize any exception for a specific purpose.
Personally identifiable information (PII) must be protected. PII is a specific type of sensitive information that includes the personal data of taxpayers, IRS employees, contractors, job applicants, and visitors to IRS offices. PII is sensitive information that, either alone, or in combination with other information, can be used to uniquely identify, locate, or contact an individual. Specifically, the term "personally identifiable information" refers to information which can be used to distinguish or trace an individual's identity, such as their name, social security number, biometric records, etc., either alone, or when combined with other personal or identifying information which is linked or linkable to a specific individual, such as date and place of birth, mother’s maiden name, etc. IRM 10.2.13.3.1, Personally Identifiable Information (PII), provides a more comprehensive definition of PII.
Individual's name and address,
Social security number,
Biometric information (fingerprints, eye color, etc.)
Some types of documents that contain CUI (SBU) and PII are:
Additional information sources about protecting PII and deterring identity theft include:
IRM 5.1.28, Identity Theft For Collection Employees
Questions and Answers (Q&As) that clarify sending PII through email — available at this link: http://irweb.irs.gov/AboutIRS/bu/pipds/information_protection/information_protection_art/14344.aspx
The Privacy, Governmental Liaison and Disclosure (PGLD) web site— available at this link: http://irweb.irs.gov/AboutIRS/bu/pipds/about_pipds/default.aspx
Safeguarding PII in the possession of the government and preventing its breach are essential to ensure the government retains the trust of the American public. Any loss of PII could result in the information being compromised to perpetrate identity theft. All Service employees must take care to protect personally identifiable information (PII) at all times, whether in paper form, or in IRS computer equipment and computer systems (including mobile computing devices.) PII information must be encrypted in email and when stored on computers. Sharing returns or return information with IRS co-workers is authorized only to the extent necessary for tax administration, i.e., "need to know." Some work practices can also pose risks to the privacy of the information you handle on a daily basis, e.g., leaving sensitive information unattended on a printer or fax. You are responsible for protecting sensitive information in your office, at your home, on travel, and at a Telework / virtual office site. Managers and TIGTA may conduct random checks during or after business hours to ensure compliance with the "Clean Desk Policy."
Examples of failures to properly protect sensitive information include:
Failure to encrypt electronic data and/or protect passwords
Failure to report any known or suspected loss of control or unauthorized disclosure of tax, tax return, or personally identifiable information
Failure to properly safeguard paper documents
Willful unauthorized disclosure
Collection and maintenance of records without proper Privacy Act notice
Check your desk, cabinets, briefcase, home office, laptop case, etc., for sensitive information in paper form.
Ensure paper files are securely stored (e.g., in locked file cabinets) when not in use.
Refer to IRM 10.2.14.2 , Clean Desk Policy, for information about the policy.
Take care to safeguard and protect PII at all times, including encrypting PII information in email and on computers or portable electronic media.
Ensure electronic media are securely stored (e.g., in locked file cabinets) when not in use.
Encrypt sensitive information and PII that is processed, stored, or transmitted by computer equipment (such as laptops and memory storage devices).
Refer to IRM 10.8.26, Mobile Computing Device Security Policy, which establishes policy to implement the minimum security controls to safeguard IRS laptop computers.
Only release sensitive information and PII to those individuals having a "need-to-know" in the performance of their duties.
A revenue officer (RO) spent part of the day making field calls and he properly stored his laptop computer and some hard-copy case files in his locked trunk so he could go into a restaurant for lunch. The laptop and the hard-copy case files were stolen from his automobile while the RO was eating lunch. The laptop was appropriately encrypted. However, the theft of the hard-copy case files constitutes a PII security breach.
IM will notify the taxpayers potentially impacted by the security breach.
Refer the taxpayer to the dedicated toll-free telephone number if you receive a telephone call from a taxpayer in response to one of the notification letters from IM. The dedicated toll-free phone number is 1-866-225-2009.
Report any potential privacy or security breach immediately if you suspect or know of a potential PII loss or a confirmed loss of sensitive information, such as a shipping loss or loss of a laptop, tax return, portable media, or "SmartID" badge, or if an unauthorized disclosure occurs. The first person who becomes aware of the loss is required to report it no later than one hour following the discovery of the loss or unauthorized disclosure.
Make a report immediately to the following, in the order listed:
Notify your manager.
Contact one of the following offices based on what was lost or disclosed: Office of Taxpayer Correspondence (OTC), Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) or the Computer Security Incident Response Center (CSIRC). See IRM 10.5.4.3.3, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets and Hardcopy Records/Documents for guidance about how to determine which office you should report to and how to contact each office.
Contact the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484 to report a loss or theft of an IRS IT asset or non-IRS IT asset (BYOD device), e.g., computer, laptop, router, printer, removable media, CD/DVD, flash drive, floppy, etc., or a loss or theft of hardcopy records/documents containing sensitive information, as well as intentional unauthorized disclosures, losses, and thefts. See IRM 220.127.116.11.4.1.
Contact the police, if applicable, and obtain a copy of the police report, if you report that a crime was committed, and retain the copy in the case file.
Employees will be held responsible for loss or theft of official records/documents if the loss or theft is attributable to negligence or carelessness.
Protect work related property and tax related records in your custody against loss, theft, fire, destruction, alteration, and unauthorized disclosure.
Keep work-related property and tax-related data under personal observation or in a locked container or room for protection:
while in a taxpayer's home or business location,
while in your home, or
while transporting the property between locations.
Do not leave work items, especially remittances, unattended, even in IRS offices, to prevent theft and unauthorized disclosure. Refer to IRM 5.1.2, Remittances, Form 809 and Designated Payments, for guidance regarding converting cash payments to a bank draft or money order by the close of the business day on which it is collected, or as soon as possible on the next business day.
Exercise judgment when deciding to store the work items in a car. When work-related property and tax-related data needs to be kept in a car, lock the items in the trunk and lock the car. Take necessary precautions to ensure proper security if the car does not seem to afford adequate protection.
Refer to IRM Part 10, Security, Privacy and Assurance , including IRM 10.8.26, Mobile Computing Device Security Policy, to determine the type and degree of protection to be afforded to items related to FC activity.
The Privacy Act guarantees each individual certain protections for the personal information that the Federal government collects whenever an individual is requested to provide tax information in a non-criminal investigation to carry out the U.S. tax laws and collect the right amount of tax. The Privacy Act applies to individuals acting in an entrepreneurial capacity, such as a sole proprietorship, as well as individuals personally.
The Privacy Act requires the IRS to provide certain information to a taxpayer when we ask for tax information, such as a Taxpayer Identification Number (TIN), from the taxpayer. Taxpayers must be notified of their right to privacy.
Notice 609, Privacy Act Notice, was developed to provide the Privacy Act notification. Notice 609 informs individuals of their privacy rights in non-criminal cases and is automatically sent to an individuals with the IMF delinquency first notice.
Many forms, letters, and publications have been revised to contain the Privacy Act notification, however, but not all have been revised. Some IRS paper products (for example, a form or a return) contain only a reference to the Privacy Act, if not the complete text of the Privacy Act Notice. It is not necessary to provide Notice 609 to an individual if the Privacy Act Notice language is included or referenced in the text of the IRS paper product you are requesting the individual to complete.
Form 433-A and Form 433-B say:
"Privacy Act: The information requested on this Form is covered under Privacy Acts and Paperwork Reduction Notices which have already been provided to the taxpayer." You are not required to supply Notice 609 to the taxpayer with Form 433-A and /or Form 433-B .
In the upper right corner of Form 4180, Report of Interview of Individual, is a box labeled "Interview Handouts" which is to be checked if Notice 609 is given during the interview. If Notice 609 is not given during the interview, the interviewer is to explain why not in the case history. One possible explanation is that the individual received a copy of Notice 609 at a previous interview or contact.
Refer to IRM 11.3.14, Privacy Act General Provisions, if you require additional information. It discusses the Privacy Act, the basic principles of privacy, and among other things, the Service's commitment to protecting privacy.
Provide Notice 609 as notification of the Privacy Act to a taxpayer to inform him/her of his/her right to privacy when you ask for tax information from the taxpayer in a non-criminal investigation such as a Trust Fund Recovery Penalty (TFRP) investigation:
When hand-delivering any first notice on a prompt, quick, jeopardy, or termination assessment on an individual,
On all initial Compliance Initiative Program (CIP) contacts with an IMF taxpayer, and
In all other contact situations when requesting personal information from an individual unless you have already notified the individual regarding the Privacy Act.
Mail Notice 609 to the taxpayer in a separate envelope when you cannot include it in the envelope with any other correspondence directed to the taxpayer if the forms and publications you are sending do not contain the Privacy Act Notice.
The Taxpayer Browsing Protection Act (Public Law 105-35) (the Act) amended the Internal Revenue Code of 1986 to prohibit the willful unauthorized access or inspection of tax returns and return information. The Act added IRC § 7213A, Unauthorized inspection of returns or return information, which designated willful unauthorized access or inspection of any taxpayer records as a criminal offense. The Act is commonly known as UNAX. Unauthorized access could lead to dismissal of an IRS employee in accordance with the Act.
The mission of the UNAX Program is to:
Provide UNAX awareness to all IRS employees.
Prevent unauthorized access to and inspection of taxpayer information.
Ensure that employees do not compromise public confidence in our protection of tax account information.
Access the UNAX web site at: http://irweb.irs.gov/AboutIRS/bu/pipds/pip/privacy/unax/default.aspx for further information about the UNAX Program.
Form 11377, Taxpayer Data Access, was implemented to provide a way for employees to document various situations.
Use Form 11377 or Form 11377-E to:
Document access to taxpayer return information when the access is not supported by direct case assignment.
Document an access performed in error.
Document an access that may raise a suspicion of an unauthorized access.
All personnel have responsibility for understanding and ensuring that internal controls are functioning as intended. Internal control:
Is a major part of managing an organization comprising the plans, methods, and procedures used to meet missions, goals, and objectives.
Serves as the first line of defense in safeguarding assets and preventing and detecting errors and fraud.
Refer to IRM 1.4.2, Monitoring and Improving Internal Accounting and Administrative Controls, for additional information regarding the establishment and maintenance of adequate internal control systems based on law and regulations.
Separation of duties is a key component of internal control; this IRM section provides guidance on separation of duties for FC employees. With separation of duties, each person in a transaction provides a check over the other person when two components of a transaction are processed by different individuals. Separation of duties:
Requires multiple individuals to perform key duties and responsibilities
Requires authorizing, processing, recording, and reviewing transactions to be separated among individuals.
Acts as a deterrent to fraud and concealment.
Deters collusion by one individual with another individual to complete a fraudulent act.
The following examples demonstrate the concept of separation of duties:
A revenue officer receives a payment, completes Form 3244 , Payment Posting Voucher , and transmits the voucher and payment to the campus.
An employee in Submission Processing processes the payment.
A revenue officer receives an original return filed to replace an SFR assessment, completes Form 3870, Request for Adjustment, and transmits the request for reconsideration to the campus.
An employee in SB/SE Service Centers — Compliance Services processes the request for reconsideration.
A revenue officer receives a cash payment from a taxpayer and issues Form 809, Receipt for Payment of Taxes , to the taxpayer; the receipt shows the amount of cash received from the taxpayer. The revenue officer converts the cash, and transmits the remittance (i.e., a check or money order in the amount of cash received from the taxpayer) along with the Form 809 to the campus.
An employee in Submission Processing processes the payment for credit to the taxpayer's account (in the amount of cash received from the taxpayer) and ensures deposit to the Treasury.
IRM 5.1.2, Remittances, Form 809, and Designated Payments, provides guidance regarding converting cash payments to a bank draft or money order.
Ensure separation of duties as you perform your work as a revenue officer.
Requests for all armed escorts must include the following information:
|Contact TIGTA's Office of Investigations directly if an armed escort is being considered for a taxpayer designated a PDT.||Prior to submitting this request, the requesting IRS employee/management official must contact OEP and obtain the basis for OEP’s CAU designation.||IRS management must evaluate this situation and if it is decided an armed escort is still required proceed with contacting TIGTA's Office of Investigations.|
|***IRS management must evaluate this information and if it is decided an armed escort is still required proceed with the memorandum.***|
|Subject’s name||Subject’s name||Subject’s name|
|Home address||Home address||Home address|
|Social Security number||Social Security number||Social Security number|
|Contact number(s)||Contact number(s)||Contact number(s)|
|If subject is an IRS employee/contractor provide position, grade, function and POD information|
|Assigned IRS employee’s name, position and contact information||Assigned IRS employee’s name, position and contact information||Assigned IRS employee/management official's name, position and contact information|
|Potentially Dangerous Taxpayers (PDT) designation – yes or no||Caution Upon Contact (CAU) designation – yes or no|
|Basis for OEP CAU designation||Background information concerning subject|
|Description of the tax issue||Description of the tax issue|
|Description of activity to take place||Description of activity to take place||Description of activity to take place|
|Number of IRS employees/others who will attend||Number of IRS employees/others who will attend||Number of IRS employees/management officials/others who will attend|
|Location of activity||Location of activity||Location of activity|
|Any contact or statements related to the subject that caused concern||Any contact or statements related to the subject that caused concern||Any contact or statements related to the subject that caused concern|
|Any other information obtained related to the subject that would indicate an armed escort is warranted.||Any other information obtained related to the subject that would indicate an armed escort is warranted.||Any other information obtained related to the subject that would indicate an armed escort is warranted.|